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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Abatements, Credits, and Refunds |
§ 1.6411-4 - Consolidated groups.
Latest version.
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§ 1.6411-4 Consolidated groups.
For further rules applicable to consolidated groups, see § 1.1502-78. For further rules applicable to consolidated groups that include insolvent financial institutions, see § 301.6402-7 of this chapter.
[T.D. 8446, 57 FR 53034, Nov. 6, 1992]